PARADISE MUSIC & ENTERTAINMENT INC
8-K, EX-99.1, 2000-12-22
AMUSEMENT & RECREATION SERVICES
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Exhibit 99.1

December 21, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 4 of Form 8-K dated December 21, 2000, of Paradise Music &
Entertainment, Inc. and are in agreement with the statements contained in the
three paragraphs on page 1 therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.


                                        /s/ Ernst & Young LLP


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